In tax court proceedings, it is common for the appellee to challenge the formal compliance of an appellant’s documents, such as objection or appeal letters. The appellee often argues that these documents must be signed by corporate directors while they are physically present in Indonesia. To substantiate this, appellants are frequently required to submit the original passport of the director who signed the document. However, this requirement can be problematic, especially if the director is abroad on business during the hearing.

If it is determined that the director was outside the country on the signing date, the appellee may argue that the document should have been legalized at an Indonesian embassy abroad. Without such legalization, the appellee may claim that the document fails to meet formal requirements.

To the best of our knowledge, there is no specific or comprehensive provision in the KUP Law or related regulations mandating legalization for documents signed overseas, especially for use in tax court. Article 3, paragraph 1a of the KUP Law allows tax returns to be signed in various forms—standard, stamped, or electronic—each carrying the same legal weight. This implies that signatures may be valid regardless of location and could serve as a reference for signing objection letters or appeal letters. Moreover, many tax documents, such as tax assessments and objection decisions, are now commonly signed electronically with QR codes.

Legalization of documents issued abroad is governed by the Ministry of Foreign Affairs under Permenlu 3/2019, attachment number 79 (b), which specifies that legalization for foreign-issued documents should be conducted by the foreign authority, the Indonesian representative abroad, or, if necessary, the Ministry of Foreign Affairs. This requirement is further supported by Supreme Court Decision No. 3038 K/Pdt/1981, which mandates that a power of attorney executed abroad must be legalized by the local Indonesian embassy.

However, with the recent enactment of Presidential Regulation No. 2 of 2021 on the Convention Abolishing the Requirement of Legalization for Foreign Public Documents, certain documents are now exempt from legalization. Countries participating in the Convention are required to waive the legalization requirement for specific documents created within their jurisdiction, provided certain conditions are met. This provision should be reviewed in further detail with a legal expert.

Given these developments, the Tax Court should consider reevaluating the necessity of original passport verification as a formal requirement for appellant documentation. This would align with the core principles of the Tax Court Law, as stated in the preamble under letter c, particularly its commitment to resolving tax disputes fairly with procedures that are swift, affordable, and simple.

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This communication contains general information only. Before making any decision or taking any action that may affect your tax and finances or your business, you should consult a qualified professional adviser. GNV shall not be liable or responsible for any loss or damage whatsoever arising directly or indirectly in connection with any person relying on this communication.

Author : Ahdianto